CLA-2-62:RR:NC:TA:354 F83425
Mr. Mauricio Hodgson
Auditrade, Inc.
5448 Hoffner Avenue
Suite 403
Orlando, Florida 32812
RE: The tariff classification of ladies’ corsets from Brazil.
Dear Mr. Hodgson:
In your letter dated March 2, 2000, you requested a classification ruling on behalf of Squeem Corporation.
Two samples were provided for review. Style SCBS0020C is a ladies’ corset composed of rubber coated finely knitted cotton fabric. The garment measures 13 inches at the center and 12 inches at the sides. The garment has eight panels and four metal stays measuring between 10-½ to 11-½ inches long. It is designed to shape the torso from below the bust to bottom of the stomach. The garment has a full front opening secured by 11 metal hooks and a double row of metal eyes which allows for size adjustment.
Style SCBS0010R is a ladies corset composed of rubber material. The garment measures 12 inches at the center and 10 inches at the sides. The garment has eight perforated panels and four metal stays measuring between 8 to 10 inches long. It is designed to shape the torso from below the bust to bottom of the stomach. The garment has a full front opening secured by 13 metal hooks and metal eyes.
The applicable subheading for style SCBS0020C will be 6212.30.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: corsets . . . of cotton. The duty rate will be 24.1 percent ad valorem.
The applicable subheading for style SCBS0010R will be 4015.90.0050, HTS, which provides for Articles of apparel and clothing accessories (including gloves), for all purposes, of vulcanized rubber other than hard rubber: Other, Other. The rate of duty will be 4 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Brian Burtnik at 212-637-7083.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division